<!DOCTYPE html>
<html>
<head>
</head>
<body>
<table cellpadding="0" cellspacing="0" style="width:100px; border:5px solid black;">
    <tr>
        <td id="td1-1" style="width:50%; height:100%; vertical-align:top;">
            <div id="div1-1" style="height:20px; background:#666;"></div>
            <div id="div1-2" style="height:100%; background:#999;">123</div>
        </td>
        <td id="td1-2" style="width:50%; height:100%;">
            <div id="div1-3" style="height:50px; background:#DDD;"></div>
        </td>
    </tr>
</table>
<br />
<table cellpadding="0" cellspacing="0" style="width:100px; border:5px solid black;">
    <tr>
        <td id="td2-1" style="width:50%; height:100%; vertical-align:top;">
            <div id="div2-1" style="height:20px; background:#666;"></div>
            <div id="div2-2" style="height:50%; background:#999;">123</div>
        </td>
        <td id="td2-2" style="width:50%; height:100%;">
            <div id="div2-3" style="height:50px; background:#DDD;"></div>
        </td>
    </tr>
</table>
</body>
</html>